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SHAGAI LOGISTIQUES PVT. LTD. vs. THE STATE TAX OFFICER/COMMERCIAL TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
G. Vardini Karthik
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

SHAGAI LOGISTIQUES PVT. LTD.
Respondent THE STATE TAX OFFICER/COMMERCIAL TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 5, 2024
Order No.

W. P. No. 19574 of 2024 And W. M. P. Nos. 21430 and 21431 of 2024

Citation

2024(8) TAXREPLY 10515
Original Order
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ORDER

ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the respondent herein in impugned order in GSTIN-33AAUCS8334E1Z2/2017-18, dated 22.12.2023 and the consequential DRC -07 passed in Ref.No.ZD331223181605L dated 23.12.2023 and quash the same. 2. The contention of the petitioner is that the respondent had initiated scrutiny proceedings against the petitioner for the period 2017-18 and issued ASMT-10 dated 03.05.2023. Subsequently, the respondent issued show cause notice dated 26.09.2023 and consequent Form DRC-01 in the portal and the petitioner has also filed his detailed reply. The personal hearing date was fixed on 06.10.2023. However, the petitioner did not appear. Thereafter, the respondent passed the impugned order dated 22.12.2023 and issued Form GST DRC-07, dated 23.12.2023 determining a tax demand of Rs. 14,69,150/- along with interest and penalty totaling to Rs. 30,97,765/-. In the meanwhile, the respondent i....

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